THE EFFECTS OF IFRS IMPLEMENTATION, COMPANY SIZE, PROFITABILITY, LEVERAGE, AND PUBLIC ACCOUNTANT FIRM SIZE ON AUDIT REPORT DELAY IN INDONESIA (An Empirical Study on Manufacture Companies Listed in IDX)
Daftar Isi:
- Audit report delay 1s one important factor thnt nfTects dcc1s1on mnking process. Longer audit report delay will make the decision made by financinl reports users more ineffective. This research aims to investigate the effects and correlation of JFRS implementation, company size, profitability, leverage, and public nccountnnt finn size on audit report delay for manufactures companies. This research populallon 1s manufacture companies listed in IDX during 2010 until 2016. The samples of this rcsenrch are selected by using purposive sampling technique. This research applies descriptive and multiple linear regression analysis. The limitations of this study arc the time period which covered only 7 years and limited on manufacture companies.